Form 2848 (Rev. January 2021): how to file the Power of Attorney and Declaration of Representative
Appoints an attorney, CPA or enrolled agent to represent the business before the IRS. The taxpayer signs Part I and the representative signs Part II; then it is submitted online, faxed or mailed to the IRS unit for the business's state.
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, faxed or mailed
- Fee
- Free
The form, line by line
| Line | What goes there |
|---|---|
| 1 | Taxpayer name |
| 1 | Taxpayer address |
| 1 | Taxpayer identification number: EINThe business's EIN. Placetta never writes an SSN or ITIN; those boxes stay for the signer. |
| 1 | Daytime telephone number |
| 2 | Representative's name |
| 2 | Representative's address |
| 2 | Representative's CAF No. |
| 2 | Representative's PTIN |
| 2 | Representative's telephone No. |
| 2 | Representative's fax No. |
| 2 | Send the representative copies of notices and communications?Yes / No |
| 3 | Description of matter (income, employment, payroll...), one per line |
| 3 | Tax form number (1120, 941, 720...), one per line |
| 3 | Year(s) or period(s), one per line |
| 4 | Is this for a specific use not recorded on the CAF?Yes / No |
| 5a | Access my IRS records via an Intermediate Service Provider?Yes / No |
| 5a | Authorize disclosure to third parties?Yes / No |
| 5a | Authorize substituting or adding representatives?Yes / No |
| 5a | Authorize the representative to sign a return?Yes / No |
| 5a | Other acts authorized |
| 5b | Other specific deletions to the acts authorized |
| 6 | Keep prior powers of attorney in effect (attach copies)?Yes / No |
| 7 | Print name of the person signing |
| 7 | Title (if applicable) |
| 7 | Print name of taxpayer from line 1 if other than individual |
Official links
Checked against the agency's own page.
Every filing links to the agency's own page, and every fact comes from an official form or agency page. Agency requirements change; check the agency's page before you file. How we source and check these guides
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